All Odisha Tax Advocates Association

Date:-19/08/2021

To

1) The Chief Commissioner of CGST, Central Excise & Customs,
Bhubaneswar Zone, Odisha, GST Bhawan, C.R.Building,
RajaswaVihar, Bhubaneswar-751007.

2) The Commissioner of CT & GST, Odisha at Cuttack,
Banijyakar Bhawan, Old Secretariat Compound,
0-Buxi Bazar, Cuttack-753001.

Sub:- Request for extension of the Amnesty Scheme for non-filers of GST returns which expires on 31/08/2021.

Ref:- Notification of CBIC bearing No. 19 of 2021 dated-01/06/2021 and representation of our Association with All India Common Representation dated-28/06/2021.

Respected Sir,

We, the members of All Odisha Tax Advocates Association (AOTAA) hereby once again invite your kind attention to the subject cited above for your immediate intervention on the following grievances of the Taxpayers and Tax Professionals of the State of Odisha for an efficacious remedy at an early date.

01. That it is a matter of great pride for the Taxpayers of India that the GST Council recommended an Amnesty Scheme for the non-filers of GST returns and the Government brought it vide No.19 of 2021 dated-01/06/2021 extending one time opportunity to file the pending returns for the period July’2017 to April’2021 by 31/08/2021.

02. That the said Scheme approved by the GST Council is going to be expired on 31st of August, 2021, but many Taxpayers could not avail the benefit of the aforesaid scheme because their Certificates of Registration were cancelled long back due to non-filing of returns for consecutive periods of six months.

03. That those Taxpayers have been carrying on their business as before but unable to pay to the Government exchequer as their certificates of registration have been cancelled.

04. That even though those Taxpayers now want to purchase goods from outside the State through e-waybills, deposit GST liability as before and avail the benefit in the above Amnesty Scheme, but it is not at all possible because their certificates of registration are not in force as on date.

05. That the Taxpayers after cancellation of certificates of registration could not file application for revocation within 90 days’ time allowed under the statute.

06. That some of those Taxpayers have filed First Appeal(s) before the concerned Appellate Authorities of Central / State jurisdiction and Writ Petitions before’ the jurisdictional High Court with the prayer for restoration of the certificates of registration but still their appeals are pending.

07. That it is most humbly suggested to call for the data from the jurisdictional authorities under your control about cancellation of registration certificates of the Taxpayers to ascertain the number of cancellation of Registration across the State.

08. That from the ascertained figures your Honour would arrive at a reasonable conclusion that the non-filers for whom the above Notification dated-01/06/2021 was issued by the Government, most of the non-filers are not be able to avail the benefit of the said Amnesty Scheme by 31st of August,2021

09. That we wouldn’t request your Honour to write a letter to the GST Council or the appropriate authority for extension of the due date in availing the benefit of the above Amnesty Scheme but certainly remind you that a sizable number of Taxpayers would be deprived of taking benefit of the said scheme of the Government due to time constraint in disposal of the applications by Appellate Authorities.

10. That in addition to that the recent positing / transfer of Assistant Commissioners of CGST may be another reason for delay in approval of application for revocation of cancellation of Registration.

11. That ultimately the Government is going to lose a good amount of revenue in form of GST liabilities and late filing fee.

12. That the Taxpayers would be able to carry on their business otherwise, which will lead to generation of huge black money in the country.

13. That when the certificates of registration would be restored the Taxpayers then only be in a position to file the pending returns with payment of GST liabilities and towards late filing fee as prescribed in the said Amnesty Scheme Notification and come to the main stream.

14. That the Government might be getting a good amount of revenue from the Corporate Sectors but the small Taxpayers are like a drop of water which would flow through canals and rivers to reach the ocean.

15. That it is entirely left to the wisdom of the CGST authorities, the Government of India / CT and GST authorities of the Government of Odisha to do the needful at an early date to save the non-filers / Taxpayers, those who would not be able to take the advantage of the Amnesty Scheme as approved by the GST Council and the Government Notification dated-01/06/2021 due to the procedural constraints and this is going to affect the employment and economy of the country at large.

With Kind regards,

Yours Sineeres
For & on behalf of
All Odisha Tax Advocates Association

(Natabar Panda) 19.08.2021
Working Secretary
Working Secretary
All Odisha Tax Advocates Association

C.C:-

01. Hon’ble Prime Minister of India, South Block, New Delhi-110011,

02. Hon’ble Union Minister of Finance, North Block, New Delhi — 110001,

03. Hon’ble Finance Minister, Odisha, Bhubaneswar-751001,

04. The Chairman, CBIC, North Block, New Delhi-110001,

05. GST Council Secretariat, 5th Floor, Tower-II, Jeeven Bharati Building, Janapath Road, Connaught Place, New Delhi-110001 for information and necessary action

Download Full Text Request for extension of the Amnesty Scheme for non-filers of GST returns which expires on 31/08/2021

More Under Goods and Services Tax

9 Comments

  1. Vimal says:

    Gst amensty should be extended. All get money, make money, as without money file don’t move or get active to fil return,so pay n smile. Extension is must

  2. Madhusudan Malu says:

    I submitted appel before 1 month. But not revoked my GST No so i not able to file returns. So its very much required to extend the date.

  3. Jahed Topiwala says:

    The GST Department is not revoking the cancelled registration have sent many emails to their help desk as well to grievance but of no use.

    So this Amnesty Scheme is totally useless just an eye wash.

  4. Cherukuru Krishna Rao says:

    Yes extension of amnesty scheme is very much required keeping in the view of cancelled registration and late in revocations

  5. MILIND GUDADHE says:

    Enough is enough now. We gst practitioners are eagerly waiting when you are awake and make necessary correction in gst amnesty-21 which is faulty and troublesome, of no use. Without Revocation benefits, failure of this GST amnesty is on the cards.

  6. V S Chandra Sekhar says:

    Very nice letter at the right time. I too have about half dozen clients who wants to pay the backlog dues and file returns which could not do because of cancellation of their registrations

    Hope the Govt gives some more time of Amnesty

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